[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce *$#r%  
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审计词汇英汉对照 ?783LBe  
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ability to continue as a going concern               持续经营能力 M5ZWcD.1  
acceptability                                     可接受性，可接受程度 x
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acceptable level of detection risk                     检查风险的可接受水平 {f^30Fw  
acceptance of engagement                       接受委托 [PX'J er  
accepting the engagement for the first time              首次接受委托 6{7O  
access to asset                                         对资产的接触 ['s_qCA[  
according to                                     根据，依据，依照 [0&Lvx  
account balance                                账户余额 TdQ^^{SRp  
account for                                       对……进行会计处理，核算；解释 p*npY"}v  
accounting                                        会计，会计学 &-b=gnT   
accounting advisory serve                        会计咨询服务 E0O{5YF^T  
accounting firm                                 会计师事务所 TJ;v}HSo  
accounting information                      会计信息，会计资料 Q.yKbO<[  
accounting period                             会计期间 Z,4=<;PF  
accounting policies                                   会计政策 GU[Cq=k  
accounting professional bodies                 会计职业组织，会计职业团体 *|E@81s#  
accounting records                                   会计记录 --
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accounting responsibility                           会计责任 ~!&[;EM<bm  
accounting service                             会计服务 :T{or-  
accounting standards                                会计准则 <}mT[;:"  
Accounting Standards for Business Enterprises       企业会计准则 8V|-BP5^  
accounting system                             会计系统 vq5I 2  
accounting treatment                                会计处理 \clWrK  
accuracy                                    准确性，精确性 FBY~Z$o0 .  
additional audit procedures                      追加审计程序 /Hx0= I  
addressee                                         收件人，收信人 "V^jAPDXb  
Administration of State-owned Assets  (the～)     国有资产管理局 <=7) t.  
administrative laws and regulations                 行政法规 /GeS(xzQ  
adverse impact                                 不利影响，负面影响 [Thz
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adverse opinion                                反对意见 ^@19cU?q  
advisory group                                  咨询组，顾问组 =VY4y]V
 
agency fee                                        代理费，代理费用 %qE#^ U  
aggregate                                          总计，合计为…… F Qk;  
alternation of document and record                 变造文件和记录 H~~(v52wD  
alternative audit procedures                      替代审计程序，备选审计程序 ^Q OvK>W<  
amend                                              修改，修订 /N^+a-.Qd  
amortisation                                      摊销 V3+ %KkN  
analytical capacity                             分析能力 \)#3S $L~  
analytical procedures                               分析性程序 7>~iS@7GV  
annual financial statements                        年度会计报表，年度财务报表 ~%}g"|o  
appendix                                          附录，附表 |n|2)hC  
applicable                                         适用的 lLDHx3+  
applicable laws and regulations                 适用的法规 Qdn:4yk  
application systems                                  应用系统 0Gs]>B4r/  
apply consistently                              一贯地执行，一贯地实施 Z*QRdB%,  
appropriate                                       适当的，合适的； #rC/y0niH  
征用，挪用 }I10hy~W  
appropriate authorization                          适当的授权 'q-h kN  
appropriateness of audit evidence                    审计证据的适当性 w[+!c-A:H  
approval                                    批准，核准 <5#e.w  
assertion                                    (会计报表上的)认定；确认 v6n(<0:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .o8Gi*PEY  
asset                                                 资产，财产 MmK\|CtV  
asset restructuring                             资产重组 [<`+9R  
assignment of duties                                 职责的划分 i:$g1  
assistant                                     助理，助理人员 Uy_=#&jg  
associated company                                 联属公司，联营公司 avz 4&  
association                                        联合，结合；协会，社团 fE:2MW!)*  
assumption                                       假设，假定 x('yBf  
at a given date                                         在某一特定时日 Rq9gtx8,=  
attestation                                         鉴证，公证 <>:kAT,sP  
attestation service                             鉴证服务 HkN +:  
audit adjustment                                审计调整 zKutx6=aj  
audit areas                                        审计领域 onlyvH4  
audit conclusion                                审计结论 aF=VJ+5  
audit effectiveness                             审计效果 gf=*m"5  
audit efficiency                                  审计效率 :h3JDQe:.  
audit engagement letter                      审计业务约定书 p(8\w-6  
audit evidence                                          审计证据 i*tj@5MY-  
audit fee                                    审计费 "osYw\unI  
audit files                                          审计档案 c 9[5)  
audit findings                                     审计中发现的事项 9e5UTJ  
audit implementation stage                        审计实施阶段 $d=lDN  
audit mark                                        审计标识 *k}d@j,*"  
audit materiality                                 审计重要性 # 9t/j`{  
audit method                                     审计方法 k);!H+  
audit objective                                         审计目标，审计目的 ex1ecPpN  
audit of financial statements                      会计报表审计，财务报表审计 f,#xicSB*  
audit opinion                                     审计意见 HHYcFoJwYN  
audit period                                      被审计期间，被审计年度 h CiblM  
audit plan                                          审计计划 88K*d8m  
audit planning                                    编制审计计划，制定审计计划，审计计划 O+N-x8W{  
audit planning stage                                  审计计划阶段 MI}D%n*  
audit procedure                                审计程序 |H4'*NP"  
audit programme                               审计程序表，具体审计计划 U&XoT-p$L  
audit report                                       审计报告 ]3C8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b+hY^$//  
audit report with a qualified opinion                 有保留意见的审计报告 =jN] ckn  
audit report with an adverse opinion                否定意见的审计报告 e'Pa@]VaC  
audit report with dual dates                      双重日期审计报告 r UO{-R  
audit reporting stage                                 审计报告阶段 j$^]WRt  
audit responsibility                                   审计责任 2$91+N*w9  
audit results                                      审计结果
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audit risk                                          审计风险 {V8Pn2mlo  
audit sampling                                          审计抽样 UPYM~c+}  
audit sampling techniques                         审计抽样方法，审计抽样技术 MlZ`g,{  
audit strategies                                  审计策略 Z:_y,( 1Q  
audit summary                                         审计总结，审计小结 t/Fe"T[,V  
audit team                                         审计小组 #<o#kJL  
audit test                                    审计测试 "->:6Oe2   
audit trail                                          审计轨迹 % 8Z,t+'  
audit work                                        审计工作 /HRaX!|E#  
audit working paper                                 审计工作底稿 FScQS.qF  
audited financial statement                        审计会计报表，已审计财务报表 ]`prDw'  
Auditing Guidelines (the～)                      审计规范指南 KB= z{g  
auditing standards                             审计准则 Y"qY@`  
audit-oriented working paper                          (审计)业务类工作底稿 YYHm0pc  
authorisation                                     授权 : [y(<TLw  
authorisation of transaction                       交易的授权 "ivqh{ ,  
availability                                         可获得性 bnGA.b  
B ^U}0D^jDeE  
balance                                      余额；差额；平衡 pQNFH)=nw  
balance sheet                                    资产负债表 U \
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bank                                                 银行 umzYJ>2t  
bank account                                    银行账户，银行户头 oK6lCGM5  
bank statement                                 银行对账单 S2)S/ nf  
barter transaction                              易货交易，以物换物交易 +b+sQ<w?.  
basis of audit                                    审计依据  o3=kF  
basis of preparation                                (会计报表的)编制基础 y`\Mhnj  
book of account                               账目，账簿 kdCOcJB  
borrowing                                         借款，贷款，借债 }Kt?0  
branch                                              分支，分支机构，分店 Kcl$|T  
brought forward                                (账户余额等的)承上年，承上期，承上页 &pm{7nH  
budget                                              预算 YW<2:1A|  
building                                      建筑物；大楼 d]EvC>  
business conditions                                  业务情况，经营情况 <Z'hZ  
business licence                               (企业等的)营业执照 iC-ABOOu{l  
business relation                                业务关系 F]YKYF'1I  
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